https://www.taxtmi.com/caselaws?id=158957 The court ruled that manufacturers using handlooms and powerlooms, including those who employ weavers, are entitled to exemption from sales tax and entry tax under a specific notification. The court quashed revisional and assessment orders against the petitioners, emphasizing that the notification should be interpreted based on its plain language without adding restrictive conditions. The decision clarified that the exemption applies to all weavers, regardless of whether they personally weave or hire others, ensuring that the intent of the notification benefits a broader category of manufacturers. en-us Fri, 16 Aug 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158957 The court ruled that manufacturers using handlooms and powerlooms, including those who employ weavers, are entitled to exemption from sales tax and entry tax under a specific notification. The court quashed revisional and assessment orders against the petitioners, emphasizing that the notification should be interpreted based on its plain language without adding restrictive conditions. The decision clarified that the exemption applies to all weavers, regardless of whether they personally weave or hire others, ensuring that the intent of the notification benefits a broader category of manufacturers. Case-Laws VAT and Sales Tax Fri, 16 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158957